浅谈我国小微企业所得税税收优惠政策

论文总字数：23522字

摘 要

近些年，中国小微企业整个社会、经济发展过程中的作用愈加的凸显，其不单单在一定程度上有效的缓和了整个社会的就业压力，也在一定程度上推动了整体经济水平的进一步提升与社会的不断进步，其在整个市场经济当中的所扮演的角色也变得愈加的关键。不过，在激烈的市场竞争氛围当中，中国的此类型企业在着整体实力方面还显得比较的薄弱，在其不断的发展进步过程中还出现了一系列的问题，这当中，中国的税收优惠政策不单单是贯穿于每一个层面的关键性因素，有属于国家针对公关经济实施进一步调控的关键性手段。所以，该论文则是由税收优惠政策的层面上出发，来针对此类型企业的发展做出深入的探析。

本文主要采用了理论分析法、例证法以及比较分析法等研究方法。

首先，则是针对中国小微企业在当下的发展状况、特点以及对于经济社会所产生的影响做出一定的探析；其次，则是针对当下支持此类企业的一系列税收优惠做出一定的评析，与此同时，具体阐明中国此类型企业在发展当中所遭遇到的有关税收政策层面的一系列问题；之后，则经由深入对比与探析国外在进一步推动此类型企业发展层面的一系列有关税收优惠的具体措施；最后则进一步指出推动中国此类型企业不断发展的税收优惠政策优化的建议。

就当下而言，中国的小微企业在实际的发展与壮大的过程中还遭遇到了一系列的问题，其中，税负过大则是一个比较显著的问题。这当中，税收优惠政策不健全则重点体现在增值税、所得税以及营业税三个关键性的层面，该论文则充分的结合中国此类型企业发展的具体状况与国外优质税收政策的实践经验，明确给出了这样几个优化措施：首先，则是要构建起较为健全的小微企业税收法律系统；其次则是要进一步降低此类企业的税负压力；第三则是要在一定程度上进一步优化此类型企业技术创新的税收政策；第四，积极的引导此类型企业实现创建与投资；最后，设置出较为完善的小微企业集资税收政策。

关键词：小微企业； 企业所得税； 税收优惠政策

On the Preferential Tax Policies for Small Enterprises" Income Tax in China
Abstract

In recent years, the role of small and medium enterprises in China as a whole has become more and more prominent in the process of economic development. It not only effectively relieves the employment pressure of society as a whole, but also promotes the overall economic level to a certain extent To enhance the social progress and progress, its role in the entire market economy which has become more and more critical. However, in the fierce market competition atmosphere, China"s this type of enterprise in the overall strength is also relatively weak, in its continuous development and progress in the process also appeared in a series of problems, which, China"s tax incentives Not only through the key factors at every level, there is a national key to the implementation of public relations for further control of the key means. Therefore, the paper is from the level of preferential tax policy, to the development of this type of enterprise to make in-depth analysis.

This paper mainly adopts the methods of theoretical analysis, illustration and comparative analysis.

First of all, it is for China"s small micro-enterprises in the current development of the situation, characteristics and the impact of economic and social development to make some analysis; Secondly, it is for the current support of such enterprises a series of tax incentives to make a certain assessment , At the same time, the specific description of these types of enterprises in China encountered in the development of the tax policy level encountered a series of problems; then, through in-depth comparison and analysis abroad to further promote the development of this type of enterprise a series of relevant tax incentives Of the specific measures; Finally, further pointed out that China"s enterprises to promote the development of these types of tax incentives to optimize the proposal.

On the moment, China"s small micro-enterprises in the actual development and growth process also encountered a series of problems, of which the tax burden is too large is a more significant problem. Among them, the tax incentives are not sound is reflected in the value-added tax, income tax and business tax three key levels, the paper is fully combined with China"s specific development of this type of enterprise and foreign high-quality tax policy practice, Out of such a few optimization measures: first of all, it is to build a relatively sound small micro-enterprise tax legal system; followed by further to reduce the tax burden of such enterprises; the third is to a certain extent, further optimization This type of enterprise technology innovation tax policy; fourth, and actively guide this type of enterprise to achieve the creation and investment; Finally, set a more perfect small micro-enterprise fund raising tax policy.

Keywords: Small micro enterprise ; Corporate income tax ; Preferential Tax Policy

目 录

摘 要 I

第一章 绪 论 5

1.1 研究背景 5

1.2 研究目的及意义 5

1.3 研究内容及方法 5

1.4 论文框架 5

第二章 我国小微企业所得税税收优惠政策的文献综述 6

2.1小微企业在当前经济发展中的作用 6

2.2现行小微企业所得税税收优惠政策存在的问题 6

2.2.1小微企业所得税税负过高 6

2.2.2小微企业税收优惠方式单一 6

2.2.3针对小微企业的倾斜扶持政策少 7

2.3已有的针对改善小微企业所得税的对策建议 7

2.3.1进一步降低小微企业税负 7

2.3.2优化相关优惠政策 7

2.3.3 向鼓励小微企业创新方向发展 7

第三章 我国小微企业所得税税收优惠政策理论基础 9

3.1 我国小微企业概念的界定和特点 9

3.2 欧盟和世界银行对小微企业的界定 9

3.3 中国对于小微企业的界定 9

3.4 小微企业与小型微利企业的区别 11

第四章 小微企业所得税税收优惠政策的发展现状和存在的问题 12

4.1 我国小微企业的发展现状 12

4.1.1 小微企业发展迅速 12

4.1.2 小微企业的产业结构及组织形式 13

4.1.3 小微企业的区域分布 14

4.1.4 小微企业的经济贡献 15

4.2小微企业所得税税收优惠政策执行中存在的主要问题 15

4.2.1 政策层次低 15

4.2.2 受惠门槛高 15

4.2.3 优惠力度小 16

4.2.4 政策手段单一 16

第五章 国外小微企业税收优惠政策特点和启示 17

5.1 国外小微企业税收优惠政策特点 17

5.1.1 美国小微企业的税收优惠政策 17

5.1.2 日本小微企业的税收优惠政策 17

5.1.3 法国小微企业的税收优惠政策 18

5.2 国外小微企业税收优惠政策启示和建议 18

5.2.1 税收优惠政策与国情及经济发展阶段相适应 18

5.2.2 税收优惠政策具有法制性 18

5.2.3 税收优惠政策鼓励技术创新 19

5.2.4 税收优惠政策形式多样，手段多元化 19

第六章 对小微企业所得税税收优惠政策提出的建议 20

6.1 建立小微企业税收法律体系 20

6.1.1 加快制定和完善关于小微企业发展的法律 20

6.1.2 不断完善与小微企业发展相配套的法律法规 20

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